High Court Rulings


Upholds ITC reversal on sales made to manufacturer-exporters against Form-E 

Allahabad HC dismisses assessee’s revision, upholds the ruling of Commissioner Tax Tribunal, Meerut that upheld the reversal of ITC availed by assessee for sales (Mild Steel Pipe) made to manufa...View More

Quashes retrospective demand sans notice; Directs to consider application for re-approval of labels 

Bombay HC quashes retrospective duty demand created against manufacturer of apple cider on finding that same has been issued ‘without notice’; Assessee is manufacturing different kinds of ...View More

Importer gets refund with compensation for lackadaisical approach of Customs in releasing perishable 'Kiwi'

Punjab & Haryana HC allows refund of 100% customs duty to importer noticing delay by Customs Authorities in releasing Kiwi, ‘a high valued fruit’ with limited shelf life; Assessee...View More

Negates benefit under SVLDRS sans evidence to prove remittance through Cenvat- Credit; Dismissed writ 

HC dismisses Assessee’s writ petition seeking to quash the SVLDRS-3 issued by the Revenue seeking additional payment of Rs 1.25 Crores; Rejecting contentions and calculations made by the Assesse...View More

Quashes Notification and Circular making importer liable to service-tax on ocean- freight under RCM 

Bombay HC quashes Notifications Nos.14/2017-ST, 15/2017-ST and 16/2017-ST and Circular No.206/4/2017-ST, making the importer liable to Service-tax under the Reverse Charge Mechanism (RCM) on Ocean Fre...View More

Following settled precedents, sets -aside order due to inordinate delay in adjudication 

Jharkhand HC allows writ petition filed by the Assessee setting aside the demand arising out of the order passed after an inordinate delay of more than 7 years contravening the outer-limit for adjudic...View More

Directs CBIC Drawback Division to consider Vedanta's representation for including 'Clean Environment Cess' 

Delhi HC disposes writ petition against rejection of Vedanta’s (assessee) application seeking duty drawback (DD) of Clean Environment Cess (the Cess) on coal used as a raw material, during the c...View More

Rejects applicability of CBIC’s tax effect circular on appeals involving smuggling and confiscation 

Meghalaya HC rejects Assessee’s invocation of CBIC’s tax effect Circular:390/Misc./30/2023-JC dated 2nd November, 2023 that prescribes a minimum threshold tax demand of Rs 1 Crore for the ...View More

Upholds demand on moulds cleared from factory for job-work without duty payment

Allahabad HC upholds the CESTAT ruling confirming excise duty demand on moulds cleared from assessee’s factory for job-work without payment of duty; Rejects the arguments of assessee that the de...View More

Quashes order denying excise duty exemption to Lupin; Remands matter for fresh adjudication 

Jammu & Kashmir HC holds that the denial of exemption under Notification No. 01/2010-CE without affording an opportunity of hearing violates principles of natural justice; Lupin Ltd (Assessee), a ...View More